IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
201330022 368.04-00 Assets for Control of Transferee (Type "D") 07/26/2013
201330022 368.06-00 Change in Identity, etc. (Type "F") 07/26/2013
201330021 1295.02-02 Retroactive Elections 07/26/2013
201330020 1295.02-02 Retroactive Elections 07/26/2013
201330019 1295.02-02 Retroactive Elections 07/26/2013
201330018 1362.00-00 Election by Small Business Corporation 07/26/2013
201330018 1362.02-02 Ceases to be Small Business Corporation 07/26/2013
201330018 302.00-00 Distributions in Redemption of Stock 07/26/2013
201330017 1362.00-00 Election by Small Business Corporation 07/26/2013
201330017 1362.02-02 Ceases to be Small Business Corporation 07/26/2013
201330017 302.00-00 Distributions in Redemption of Stock 07/26/2013
201330016 72.19-00 Required Distributions Where Holder Dies 07/26/2013
201330016 1035.00-00 Exchanges of Insurance Policies 07/26/2013
201330015 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 07/26/2013
201330015 2642.00-00 Inclusion Ratio 07/26/2013
201330015 9100.00-00 Extension of Time for Making Certain Elections 07/26/2013
201330014 7701.00-00 Definitions 07/26/2013
201330013 7701.00-00 Definitions 07/26/2013
201330013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2013
201330012 1361.03-02 Qualified Subchapter S Trusts 07/26/2013
201330012 1362.04-00 Inadvertent Terminations 07/26/2013
201330011 691.00-00 Recipients of Income in Respect of Decedents 07/26/2013
201330010 1362.04-00 Inadvertent Terminations 07/26/2013
201330010 1362.02-03 Passive Investment Income 07/26/2013
201330009 7701.00-00 Definitions 07/26/2013

Official Adobe Website